This paper investigates relationship between the CEO tenure and firm's value added growth in 94 listed firms on Tehran stock exchange in the period of 2007 to 2012. The research results show a significant and negative relationship between the CEO tenure and the value added growth. In other words, this study shows that by enhancing CEO tenure, the firm's value added growth decreases. Research evidence also confirm a significant and direct relationship between firm's value added growth with return on assets ratio, leverage ratio and sale growth. But, firm size and ownership percentage of major shareholder has no any relationship with value added growth.

The main purpose of this research is to investigate the relationship between CEO's tenure and lack of transparency of information in companies listed in Tehran Stock Exchange. The statistical sample consisted of 106 companies during a 9-year period from 2009 to 2017. The research hypotheses were tested using multivariate regression models. The results of this research show that there is a positive and significant relationship between CEO's tenure and lack of transparency in company information (including: index rate of lack of transparency in company information, trading volume, and the price difference in company stock trading). Also, there is no meaningful relationship between CEO's tenure and lack of transparency in company information (including: stock market analysts' prediction error and discretionary accrual items).

Management conferment of companies to managers and separation of possession from management lead to “ agency problem” incurred by the difference in the function appropriateness of stakeholders. Audit is one of the tools of corporate governance to reduce interest discrepancies. Resolving the agency problem propels the shareholders to think that the managers are working suitably and that their wealth will be maximized. The aim of this article is Investigation of the effect of the Managing Director tenure on auditor tenure in Tehran Stock for that purpose, 97 companies have been examined. According to the theoretical background and review of the related literature to analyze the data, a Multiple Regression model based on the mixed data was used. The results obtained from the null hypotheses indicated that Managing Director tenure has a statistically significant and positive relationship with auditor tenure.

The aim of this paper is to study the effect of auditor opinion and CEO tenure on audited financial statements timeliness in the listed firms of Tehran Stock Exchange (TSE) during a 9- year period from 2003-2011. Using a multiple regression analysis , the results of this study show when number of audit paragraphs and CEO tenure increase then delay of the financial statements will increase. Also auditor change, auditor type and client size have a significant relation with financial statements timeliness. But, research evidence show that debt ratio and firm profitability have no a significant relation with financial statements timeliness.

This study is aimed to examine the relation between earning quality and CEO Tenure of 83 firms listed in the Tehran Stock Exchange during 2004-2009. To test the hypothesis, Bal & shivakumar model of accruals as well as Basu model have been used. Findings show that CEOs with long tenures report have more aggressive reporting than CEOs with short tenures. These results suggest that CEOs with long tenures have more conservative reporting in the first half of their tenure than in the latter half.

Classification shifting of earnings statement items as a tool for (operational) earnings management has been investigated in recent studies. The purpose of this paper is to investigate the behavior of classification shifting in earnings statement as a tool for earnings management and the effect of the CEO's tenure on this behavior. Statistical analysis has been conduct using sample data consisting of 136 companies accepted to the Tehran Stock Exchange in the period from 2014 to 2022. In order to investigate the behavior of classification shifting in earnings statement items, the McVay (2006) approach was used, and regression models with the generalized least squares estimation method were used to test the hypotheses. The results confirm the use of classification shifting in earnings statement items for managing operational earnings. Also, the findings indicate the existence of a significant negative relationship between the tenure of the CEO and the classification shifting, in other words, with the increase of the CEO tenure, the behavior of classification shifting decreases; but this effect in the early years of the CEO's tenure is not different compared to other years of the tenure. The results of this study add to the literature of earnings management and provide guidelines for financial analysts, investors and board members of companies. The research evidence deepens the understanding of CEOs' job concerns and the mechanism of managers' reputation and helps to understand the motivations for classification shifting.

Taxes are a motivating factor in many corporate decisions. Recent evidence shows that managerial actions designed solely to minimize corporate taxes through tax aggressive activities. This study was designed to investigate the relationship between one of the features of management as (CEO Tenure) on Tax Planning has been studied. This research in terms of the objective applied research and in terms of the type of the exercise method, it is a description-correlation and the type of solidarity – data, a little bit. In this research to collect data related to the research’ s variables, the audited financial statement has been used. The statistical community is the companies on the Tehran stock exchange during 2012-2016 and to determine the samples of systematic removal method. The multivariate regression model was used to analyze the data. The results showed a significant negative correlation between CEO Tenure and Tax Planning.